Answer two: You can patronize these businesses, but you yourself should demand a receipt so that you are not encouraging deceit.

Answer three: You should boycott dishonest places of business.

Which answer is correct? All three! It depends on the exact situation.

Jewish law forbids abetting wrongdoing. The basic source for this prohibition is the verse, "Don't put a stumbling block before the blind." (Leviticus 19:14.) Our tradition interprets this as a spiritual obstacle that will aid someone in a transgression. Let us examine the parameters of this prohibition.

On the one hand, Jewish tradition urges us to show moral leadership and take responsibility for the moral progress of the world. This means that we cannot shirk responsibility when our actions encourage wrongdoing. On the other hand, Jewish tradition tells us that we should give others the benefit of the doubt, as the very next verse tells us, "Judge your neighbor favorably." (Leviticus 19:15.) And certainly it is not a mitzvah to be a busybody.

Therefore, Jewish law states that even if someone may seem to be involved in wrongdoing, we don't have to scrutinize his or her activities if a favorable interpretation is reasonable, even if it is somewhat improbable. The example given in the Mishna is someone who buys an ox in the Sabbatical year. Even though most such oxen are used for plowing, which is forbidden in the Sabbatical year, it is not unusual for someone to buy an ox for its meat. So we are allowed to give the person the benefit of the doubt and sell them the ox.

So if the cash basis of the business has a reasonable explanation besides tax evasion, then we don't need to scrutinize the proprietor's motives. Possible examples: a retail business constantly dealing with small amounts of cash, or someone for whom writing receipts would be impractical -- such as a peddler.

However, if a permissible explanation is quite improbable, or if the person tells us right out that they intend to do something wrong, then we must avoid helping them. So if someone's competitors use written receipts or a cash register but he refuses, or if the proprietor mentions that he can't give a receipt because then he will have to pay tax, then paying cash will help him evade taxes and is improper. In this case, explain that you will be able to patronize his business only if he is willing to give a proper receipt.

In some cases it would be necessary to avoid the business altogether. This is because of an additional problem called "marit ayin," meaning giving the appearance of wrongdoing. If the business in question is well known as one which evades taxes, and others can easily see that you patronize the business but have no way of knowing that you individually are demanding a receipt, then you could be giving the impression of abetting the seller's subterfuge. In this case it would be necessary to find a way to publicize your insistence on a receipt or to avoid the place of business altogether.

The Jewish Ethicist presents some general principles of Jewish law. For specific questions and direct application, please consult a qualified Rabbi.

The Jewish Ethicist is a joint project of Aish.com and the Center for Business Ethics, Jerusalem College of Technology. To find out more about business ethics and Jewish values for the workplace, visit the JCT Center for Business Ethics website at www.besr.org.

About the Author

Rabbi Dr. Asher Meir is Research Director at the Business Ethics Center of Jerusalem (www.besr.org). He studied at Harvard, received a PhD in Economics from MIT, and rabbinic ordination from the Israeli Chief Rabbinate. Prior to moving to Israel, he worked at the Council of Economic Advisers in the Reagan administration. Rabbi Dr. Meir is also a Senior Lecturer in Economics at the Jerusalem College of Technology and has published several articles on business, economics and Jewish law. He is the author of the two-volume, "Meaning in Mitzvot (Feldheim), and his Aish.com columns form the basis of the "Jewish Ethicist" book (ktav.com).

The opinions expressed in the comment section are the personal views of the commenters. Comments are moderated, so please keep it civil.

Visitor Comments: 1

(1)
michael storch,
March 18, 2002 12:00 AM

cash-only business receipts

If I'm the *rare* customer who insists on a receipt, then I am providing cover for the tax-evading business, ie, at an audit they can point to my receipt and say "see, we issue receipts".

Insisting on a receipt is an effective remedy when tax evasion is the exception, but not when it is the rule.

And why did you overlook the other half of the equation?

Q: What is a business owner to do when a customer demands that he accept cash payment, adjusted down for to-be-unpaid taxes and, to make things worse, such a practice is common in his/her field (ie a reasonable expectation of the customer)?

Ciao,

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I want to know about the concept of "sin" due to Adam and Eve eating from the Tree of Knowledge. The Christian concept of sin revolves around the fall of the man and the "original sin." Does Judaism view it the same way?

The Aish Rabbi Replies:

Adam and Eve were punished according to their actions. In other words, God laid down the conditions for Adam and Eve to live in the garden, provided they would not eat from the Tree of Knowledge. However, if they were to eat from that tree they would be punished by experiencing death. (If they had not eaten from the tree, they would have remained immortal.)

This sets down the basic principle in Judaism of Reward and Punishment. Basic to this is that every person has the choice of doing good or bad. When a person chooses "good" – as defined by God – he is able to draw close to God. In other words, every individual has a chance to "gain salvation" through his own actions.

My understanding of Christianity, however, is that the Original Sin has infected all of mankind to the point where individuals are incapable of achieving salvation through their own initiative. Man is "totally depraved" and therefore his only hope of salvation is through the cross.

This belief is contrary to the teachings of Judaism. From the Torah perspective, an individual does not need to rely on anyone else to atone for them. In Judaism, sins can be "erased" altogether by sincere repentance and a firm resolution never to repeat the mistakes.

For more on this, read "Their Hollow Inheritances" by Michael Drazin – www.drazin.com

Yahrtzeit of Moses in 1273 BCE (Jewish year 2488), on the same day of his birth 120 years earlier. (Consequently, "May you live to 120" has become a common Jewish blessing.) Moses was born in Egypt at a time when Pharaoh had decreed that all Jewish baby boys be drowned in the Nile River. His mother set him afloat in a reed basket, where he was -- most ironically -- discovered by Pharaoh's daughter and brought to Pharaoh's palace to be raised. When Moses matured, his heart turned to aid the Jewish people; he killed an Egyptian who was beating a Jew, and he fled to Midian where he married and had two sons. God spoke to Moses at the Burning Bush, instructing him to return to Egypt and persuade Pharaoh to "let My people go." Moses led the Jews through the ten plagues, the Exodus, and the splitting of the Red Sea. Seven weeks later, the Jews arrived at Mount Sinai and received the Torah, the only time in human history that an entire nation experienced Divine revelation. Over the next 40 years, Moses led the Jews through wanderings in the desert, and supervised construction of the Tabernacle. Moses died before being allowed to enter the promised Land of Israel. He is regarded as the greatest prophet of all time.

Lack of gratitude is at the root of discontent. In order to be consistently serene, we must master the attribute of being grateful to the Creator for all His gifts. As the Torah (Deuteronomy 26:11) states, "Rejoice with all the good the Almighty has given you." This does not negate our wanting more. But it does mean that we have a constant feeling of gratitude since as long as we are alive, we always have a list of things for which to be grateful.

[Just before Moses' death] God said to him, "This is the Land that I promised to Abraham, to Isaac, and to Jacob" (Deuteronomy 34:4).

The Midrash says that Moses pleaded to live long enough to be able to enter the Promised Land. He surrendered his soul only after God instructed him to enter Heaven and inform the Patriarchs that the Israelites had come to their Land and that God had indeed fulfilled His promise to give the Land of Israel to their descendants. To fulfill God's will was dearer to Moses than his craving to enter the Land.

It is only natural to cling to life, and the thought of leaving this world is depressing. However, if a person develops the attitude that he lives only in order to fulfill God's will, then life and death are no longer polar opposites, because he lives to do the will of God, and when that will requires that he leave this world, he will be equally obedient.

The seventh day of Adar is the anniversary of Moses' death. He wanted to enter the Promised Land so that he could fulfill the commandments and thereby have a new opportunity to fulfill the Divine wish. He surrendered his soul willingly when he was told that there was a special commandment for him to perform, one that could only be achieved after leaving this earth.

We refer to Moses as Rabbeinu, our teacher. He not only taught us didactically, but by means of everything he did in his life - and by his death, as well.

Today I shall...

try to dedicate my life to fulfilling the will of God, so that even when that will contradicts my personal desires, I can accept it with serenity.

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